TABLE OF CONTENTS
1.0 TAXABLE TRANSACTIONS 4
1.1 Supply of goods 4
1.1.1 Recall storage 4
1.2. Acquisition of goods within the Union 4
1.3 Provision of services 4
1.4 Import of goods 4
TAXPAYER 4
2.1. Taxable person identified for VAT purposes 5
2.2 Small taxable person 5
2.3 Non – taxable legal person 6
3.0 IDENTIFICATION FOR VAT PURPOSES 6
4.0 INVOICING 7
5.0 BOOKKEEPING 7
6.0 VAT CALCULATION 7
6.1 Submission of the statement 7
6.2 Tax period 8
6.3 Payment of VAT 8
7.0 RECAPITULATION REPORT 11
8.0 TAXABLE EVENT AND INCURRENCE OF OBLIGATIONS 12
VAT 12
9.0 TAX RATES 12
10.0 TAX BASE FOR VAT CALCULATION 13
11.0 PLACE OF VAT TAXATION 13
11.1 Place of taxation of goods 13
11.1.1 Distance selling of goods 14
11.1.2 Place of delivery of goods during installation or assembly of goods 14
11.2 Place of acquisition of goods within the Union 14
11.3 Place of supply of services 15
11.3.1 Place of supply of services by intermediaries 15
11.3.2 Place of supply of services relating to immovable property 15
11.3.3 Place of transport 15
11.3.4 Rental of means of transport 15
11.3.5 Place of supply of services for cultural and similar services, auxiliary transport 15
services and services related to movable property 15
11.3.6 Services provided to non-taxable persons established outside the Union 16
11.3.7 Location of telecommunications, broadcasting and electronic services 16
services to non – taxable persons 16
Restaurant and catering services
Restaurant and catering services for consumption on board ships,
aircraft or trains 17
11.4 End of import of goods 17
12.0 VAT EXEMPTIONS 17
14.0 VAT REFUND 18
14.1 VAT refund based on VAT calculation 18
14.2 Reimbursement on the basis of a refund request 18
14.2.1. Refund of VAT to taxable persons established in another Member State 18
14.2.2 VAT refund to taxable persons established in Slovenia in another Member State 18
14.2.3. Refund of VAT to taxable persons established in a third country 19
14.3 VAT refund in passenger transport 19
15.0 SPECIAL ARRANGEMENTS 19
15.1 Special arrangements for small taxable persons 19
15.2 Special arrangements for farmers 19
15.3 Flat – rate compensation for farmers 19
15.4 Special arrangements for travel agents 20
15.5 Special arrangements for second – hand goods, works of art, collections and 20
antiques 20
15.6 Special arrangements for investment gold 20
15.7 Special arrangements for telecommunications services, broadcasting services
or electronic services provided by taxable persons who do not have 20
established within the Union 20
15.8 Special arrangements for telecommunications services, broadcasting services 20
or electronic services provided by taxable persons established on 20
within the Union but not in the Member State of consumption 20
15.9 Special arrangements for charging VAT after paid realization 20
15.10 Special arrangements for the provision of international occasional services 21
road passenger transport 21
16.0 MOTOR VEHICLES 21
16.1 New motor vehicle 21
16.2 Used motor vehicle 22
Source: gov.si
